N.Y. Tax Law § 2012: Small claims unit

§ 2012. Small claims unit. There shall be established in the division

of tax appeals a small claims unit. Such unit may hear any case where

the amount in controversy is not in excess of an amount to be prescribed

by regulations of the tax appeals tribunal. However, the amount so

prescribed may not be less than twelve thousand dollars, excluding

penalty and interest, except that with respect to controversies arising

out of taxes imposed by article twenty-eight or pursuant to the

authority of article twenty-nine of this chapter, the amount so

prescribed shall not be less than twenty-five thousand dollars,

excluding penalty and interest. The option to proceed in the small

claims unit shall be determined by the petitioner. At any time prior to

the conclusion of a hearing in the small claims unit, a petitioner may

by written notice to the secretary to the tax appeals tribunal

discontinue such small claims proceeding and request that it be

transferred to a proceeding conducted before an administrative law

judge. Such transfer shall be effectuated by such written notice and

such discontinuance shall be without prejudice to any subsequent

proceeding before an administrative law judge. The hearing in the small

claims part shall be informal and such evidence and testimony that the

presiding officer of the small claims proceeding deems necessary or

desirable for a just and equitable determination shall be heard or

received. All testimony shall be given under oath or affirmation. The

final determination of the presiding officer in the small claims unit

shall be conclusive upon all parties and shall not be subject to review

by any other unit in the division of tax appeals, by the tax appeals

tribunal or by any court of the state. However, the tax appeals tribunal

may order a rehearing upon proof or allegation of misconduct by the

presiding officer of the small claims proceeding. The division shall not

be required to publish determinations issued by the small claims unit

and such determinations of the small claims unit shall not be cited,

shall not be considered as precedent nor be given any force or effect in

any other proceeding conducted pursuant to the authority of the division

or in any other judicial proceedings conducted in this state.